{"status":200,"message":"Success","data":{"id":"172b75fb-5920-567a-b3f4-f21a14ba6c89","title":"Chapter 100 Sales Tax Exemption","identifiers":{"systemId":{"registry":{"code":"opp:opengrants:system","url":"https://opengrants.io/common-grants/registries/opp-opengrants-system.json"},"id":"1e3a751e-1320-4344-b93d-daee666f838f"},"otherIds":{"opp:opengrants:program":{"registry":{"code":"opp:opengrants:program","url":"https://opengrants.io/common-grants/registries/opp-opengrants-program.json"},"id":"mo:ded-chapter-100-sales-tax-exemption"}}},"status":{"value":"custom","customValue":"Confirm with agency","description":"Varies — check official page"},"description":"Under a Chapter 100 project, a city or county buys a facility, materials and equipment with bond proceeds and leases them back to a company. DED's role is to offer an exemption from the state and local sales tax that would otherwise apply to the lease of tangible personal property used in the company's process or production. The exemption must be certified by DED before the property is placed in service.","funding":{"details":"Varies — check official page"},"funders":{"primary":{"id":"cce7a847-0fab-50bc-bffe-0f51f2db34c4","name":"Missouri Department of Economic Development","identifiers":{"otherIds":{"org:opengrants:funder":{"registry":{"code":"org:opengrants:funder","url":"https://opengrants.io/common-grants/registries/org-opengrants-funder.json"},"id":"226615bc-e038-447c-9a88-83d7e5b602c6","allIds":[{"id":"226615bc-e038-447c-9a88-83d7e5b602c6","status":"active"}]},"org:us:mo:agency":{"registry":{"code":"org:us:mo:agency","url":"https://opengrants.io/common-grants/registries/org-us-mo-agency.json"},"id":"DED"}}}}},"keyDates":{"otherDates":{"cycle":{"name":"Application cycle","eventType":"other","details":"No fixed cycle; project-by-project through a DED proposal"}}},"acceptedApplicantTypes":[{"value":"government_state","description":"Public Agency"},{"value":"government_county","description":"Public Agency"},{"value":"government_municipal","description":"Public Agency"},{"value":"government_special_district","description":"Public Agency"},{"value":"for_profit_small_business","description":"Business"},{"value":"for_profit_not_small_business","description":"Business"}],"source":"https://ded.mo.gov/programs/business/chapter-100","customFields":{"contactInfo":{"name":"contactInfo","fieldType":"object","value":{"email":"ecodev@ded.mo.gov","phone":"(573) 751-4962"},"description":"Program contact","schema":"https://commongrants.org/custom-fields/contactInfo"},"eligibilityCriteria":{"name":"eligibilityCriteria","fieldType":"object","value":{"details":"Manufacturing, warehousing, distribution, office, research and development, agricultural processing and (narrowly defined) interstate-commerce service companies whose Chapter 100 bond proceeds buy tangible personal property leased back to them. Retail and intrastate services are not eligible. The benefit must be in an accepted DED proposal made before any project announcement, bond approval or purchase. Cities and counties apply to DED together with the company whose project is financed with Chapter 100 bonds."},"description":"Who is eligible, in the funder's words","schema":"https://commongrants.org/custom-fields/eligibilityCriteria"},"additionalInfo":{"name":"additionalInfo","fieldType":"object","value":{"url":"https://ded.mo.gov/program-lookup","description":"Missouri Department of Economic Development grants page"},"description":"Where the agency publishes its programs","schema":"https://commongrants.org/custom-fields/additionalInfo"},"fundingInstrument":{"name":"fundingInstrument","fieldType":"string","value":"other","description":"grant, loan, grant+loan, tax credit, rebate, in-kind or other","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"fundingSource":{"name":"fundingSource","fieldType":"string","value":"State","description":"State, Federal, Federal and State, or Other","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"lastSyncedAt":{"name":"lastSyncedAt","fieldType":"string","value":"2026-11-04T07:15:34Z","description":"When the OpenGrants record data behind this opportunity was last refreshed (UTC)","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"stateCode":{"name":"stateCode","fieldType":"string","value":"MO","description":"USPS code of the state whose agency offers this funding","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyKey":{"name":"agencyKey","fieldType":"string","value":"ded","description":"Portal key of the administering agency","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyAbbrev":{"name":"agencyAbbrev","fieldType":"string","value":"DED","description":"Administering agency abbreviation","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyUrl":{"name":"agencyUrl","fieldType":"string","value":"https://ded.mo.gov/","description":"Administering agency website","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"categories":{"name":"categories","fieldType":"array","value":["Housing, Community and Economic Development"],"description":"Portal categories","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypes":{"name":"applicantTypes","fieldType":"array","value":["Public Agency","Business"],"description":"Portal applicant types","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypesNotes":{"name":"applicantTypesNotes","fieldType":"string","value":"Cities and counties apply to DED together with the company whose project is financed with Chapter 100 bonds.","description":"Notes on who may apply","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"purpose":{"name":"purpose","fieldType":"string","value":"DED-certified exemption from state and local sales tax on equipment a city or county leases to a company in a Chapter 100 bond project.","description":"One-line purpose","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"geography":{"name":"geography","fieldType":"string","value":"Statewide","description":"Geographic limits within the state","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"estimatedAmounts":{"name":"estimatedAmounts","fieldType":"string","value":"Varies — check official page","description":"Estimated award amounts, as published","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"howToApply":{"name":"howToApply","fieldType":"string","value":"By invitation: the municipality or its economic developer works with a DED Regional Business Development Specialist or Missouri Partnership recruiter on a proposal; after the company accepts and the city or county passes an inducement resolution, both submit the DED Chapter 100 Application with the list of proposed purchases.","description":"How to apply","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"statutoryAuthority":{"name":"statutoryAuthority","fieldType":"string","value":"Section 144.054.3, RSMo","description":"Statute or rule authorizing the program","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"cycle":{"name":"cycle","fieldType":"string","value":"No fixed cycle; project-by-project through a DED proposal","description":"Application cycle pattern","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"nextDeadlineDisplay":{"name":"nextDeadlineDisplay","fieldType":"string","value":"Varies — check official page","description":"What the portal shows as the next deadline","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"deadlineSource":{"name":"deadlineSource","fieldType":"string","value":"record-live","description":"editorial, record or cycle","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"stringsAttached":{"name":"stringsAttached","fieldType":"string","value":"The project must be competitive, have local incentive participation, above-average wages with benefits (or be in a distressed or blighted area) and a positive state fiscal impact. The company pays sales tax on purchases above the approved maximum or on ineligible items such as break room, weight room or day care equipment and artwork.","description":"The catch: match, reporting, restrictions","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"programSlug":{"name":"programSlug","fieldType":"string","value":"ded-chapter-100-sales-tax-exemption","description":"Stable program slug within the portal","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"programUrl":{"name":"programUrl","fieldType":"string","value":"https://opengrants.io/grants-in-missouri/#p-ded-chapter-100-sales-tax-exemption","description":"Program card on the portal page","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"opengrantsListingUrl":{"name":"opengrantsListingUrl","fieldType":"string","value":"https://ded.mo.gov/programs/business/chapter-100","description":"Listing URL on the bound OpenGrants record","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"bindingMode":{"name":"bindingMode","fieldType":"string","value":"record","description":"record, upstream, pending-import or none","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"verifiedOn":{"name":"verifiedOn","fieldType":"string","value":"2026-11-03","description":"Date the official page was last checked","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"cardStatus":{"name":"cardStatus","fieldType":"string","value":"published","description":"published, needs_review or retired","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"}},"createdAt":"2026-11-04T05:37:34.961108+00:00","lastModifiedAt":"2026-11-09T12:39:09Z","competitions":[],"awards":[]}}